The tariff classification of an "Acrylic Santa and Tree Scene" from China.

N092935 February 5, 2010 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Julie Hsia Santa’s Best Craft Ltd. 204 Spring Hill Road Trumbull, CT 06611 RE: The tariff classification of an “Acrylic Santa and Tree Scene” from China. Dear Ms. Hsia: In your letter dated January 29, 2010, you requested a tariff classification ruling. You submitted a photograph of an “Acrylic Santa and Tree Scene” identified as item #71804. The article consists of a traditionally attired acrylic Santa Claus and four children standing next to a decorated Christmas tree. One child is depicted placing a star on top of the tree. The scene measures approximately 11-3/4” in height x 16-3/4” in length x 3-1/4” in thickness and is attached to a 36” lead wire. When the lead wire is plugged into an electrical outlet, the figures and the tree glow in six alternating colors. The light serves to illuminate the scene but does not illuminate the surrounding area. The article is intended purely as a decoration for the Christmas holiday. The applicable subheading for the “Acrylic Santa and Tree Scene” identified as item #71804 will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other." The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. We are unable to issue a ruling for item #71800, Acrylic Snowman Family, item #71801, Village Scene, item #71802, Church Scene, and item #71803, Angel Choir Scene, without samples. Should you still wish rulings on these articles, please include each working sample on a separate ruling request, along with the material that we have returned to you. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Wayne Kessler at (646) 733-3026. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division